SHREE VISHWAKARMA SUTRADHAR SAMPATI TRUST,BIKANER vs. INCOME TAX OFFICER, EXEMPTION, BIKANER

In the result, appeal of the assessee is partly allowed in above terms

Bench: Hearing On The Case.

section 11 and making addition treating corpus fund receipts/donations as income of assessee. 7. In view of the above decisions of the Hon’ble SC and thereafter by the Hon’ble ITAT, Hyderabad, the assessee is not eligible to claim exemption u/s 11 5 Shree Vishwakarma Sutradhar Sampati Trust, Bikaner. of the Income-tax Act for not having registered

SHRI SHESHAVTAR 1008 SHRI KALLAJI VEDPITH EVAM SHODH SANSTHAN,NIMBAHERA, CHITTORGARH vs. ITO EXEMPTION WARD, UDAIPUR, AAYKAR BHAWAN, UDAIPUR

In the result, appeal of the assessee is partly allowed

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

5 That on the facts and in the circumstances of the case, the Ld CIT (A) has confirmed charge of interest under section 234B and under Section 234D of the Income Tax Act 1961 amounting to Rs 11,82,918/- and Rs 4,370/- respectively which is quite arbitrary, unjustified, illegal and not based on facts. Submission 5.1 The appellant

ACIT, CIRCLE (EXEMPTION), JODHPUR vs. M/S. VIDYA BHAWAN SOCIETY, UDAIPUR

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Kul Bharatshri Manish Boradacit, Vs M/S. Vidya Bhawan Circle (Exemption), Society, Mohan Singh, Jodhpur Mehta Marg, Fatehpur, Udaipur (Raj.) (Appellant) (Respondent) Pan No. Assessee By Shri Amit Kothari, Ca Revenue By Shri S.M.Joshi, Jcit Dr Date Of Hearing 23/03/2023 Date Of 24/03/2023 Pronouncement O R D E R Per Kul Bharat, J.M.: The Present Appeal Filed By The Revenue For The Assessment Year 2014-15 Is Directed Against The Order Of Ld. Cit(A)-1, Udaipur Dated 27.06.2019. The Revenue Has Raised Following Grounds Of Appeal:-

5) of the Act and therefore as per section 13(1)(d)(iii) of the Act, benefits of section 11 & 12 are not allowable. 3) On the facts and the circumstances of the case and in law the Ld. CIT(A) has erred in allowing capital loss of Rs. 2,96,322/- on sale of fixed asset as revenue expenditure

SHRI SEWARAM CHARITABLE TRUST ,KOTA vs. ITO, WARD, EXEMPTION, UDAIPUR

The appeal of the assessee is allowed

disallowing exemption claimed under section 11 which resulted in a demand to be payable by the taxpayer amount of Rs. 13489828. During the course of appellate proceedings, the appellant has submitted that appellant is registered u/s. 12A and 80G by the Commissioner as it is engaged in imparting education and running various education institutions. The appellant had not filed return

DCIT, CENTRAL CIRCLE-1, UDAIPUR vs. PADMAVATI INSTITUTE FOR MEDICAL EDUCATION & SCIENCE TRUST, , UDAIPUR

In the result, the appeal of the revenue is dismissed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 462/Jodh/2018 Assessment Year: 2014-15 Acit, Circle- (Exemptions) Vs. M/S Padmavati Institute Jodhpur. For Medical Education & Science Trust, 38 Polo Ground, Udaipur. [Pan: Aabtp3103C] (Appellant) (Respondent) I.T.A. Nos. 272 To 273/Jodh/2019 Assessment Years: 2015-16 To 2016-17 Dy. Cit, Central Circle-1, Vs. Padmavati Institute For Udaipur. Medical Education & Science Trust, 101, Kothi Bagh, Bhatt Ji Ki Badi, Udaipur. [Pan: Aabtp3103C] (Appellant) (Respondent) Appellant By Sh. Amit Kothari, Ca Respondent By Sh. O.P. Meena, Cit. Dr Date Of Hearing 12.12.2023 Date Of Pronouncement 19.12.2023 Order Per: Bench: A Batch Of Three Appeals Of The Revenue Were Filed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-1, Udaipur,[In Brevity The ‘Cit (A)’]

5. The ld. DR vehemently and framed the ground-wise argument which are as follows. Ground No. 1 and 2 5.1 The issue is the entire corpus donation Rs.7,43,95,029/- was disallowed by disallowing the exemption u/s 11(1)(d) of the Act. In argument, the ld. DR mentioned that the amount received from ‘DKJFFI’. The confirmation

DCIT, CENTRAL CIRCLE-1, UDAIPUR vs. PADMAVATI INSTITUTE FOR MEDICAL EDUCATION & SCIENCE TRUST, , UDAIPUR

In the result, the appeal of the revenue is dismissed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 462/Jodh/2018 Assessment Year: 2014-15 Acit, Circle- (Exemptions) Vs. M/S Padmavati Institute Jodhpur. For Medical Education & Science Trust, 38 Polo Ground, Udaipur. [Pan: Aabtp3103C] (Appellant) (Respondent) I.T.A. Nos. 272 To 273/Jodh/2019 Assessment Years: 2015-16 To 2016-17 Dy. Cit, Central Circle-1, Vs. Padmavati Institute For Udaipur. Medical Education & Science Trust, 101, Kothi Bagh, Bhatt Ji Ki Badi, Udaipur. [Pan: Aabtp3103C] (Appellant) (Respondent) Appellant By Sh. Amit Kothari, Ca Respondent By Sh. O.P. Meena, Cit. Dr Date Of Hearing 12.12.2023 Date Of Pronouncement 19.12.2023 Order Per: Bench: A Batch Of Three Appeals Of The Revenue Were Filed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-1, Udaipur,[In Brevity The ‘Cit (A)’]

5. The ld. DR vehemently and framed the ground-wise argument which are as follows. Ground No. 1 and 2 5.1 The issue is the entire corpus donation Rs.7,43,95,029/- was disallowed by disallowing the exemption u/s 11(1)(d) of the Act. In argument, the ld. DR mentioned that the amount received from ‘DKJFFI’. The confirmation

ACIT, CIRCLE (EXEMPTION), JODHPUR vs. M/S. PADMAVATI INSTITUTE FOR MEDICAL EDUCATION & SCIENCE TRUST, , UDAIPUR

In the result, the appeal of the revenue is dismissed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 462/Jodh/2018 Assessment Year: 2014-15 Acit, Circle- (Exemptions) Vs. M/S Padmavati Institute Jodhpur. For Medical Education & Science Trust, 38 Polo Ground, Udaipur. [Pan: Aabtp3103C] (Appellant) (Respondent) I.T.A. Nos. 272 To 273/Jodh/2019 Assessment Years: 2015-16 To 2016-17 Dy. Cit, Central Circle-1, Vs. Padmavati Institute For Udaipur. Medical Education & Science Trust, 101, Kothi Bagh, Bhatt Ji Ki Badi, Udaipur. [Pan: Aabtp3103C] (Appellant) (Respondent) Appellant By Sh. Amit Kothari, Ca Respondent By Sh. O.P. Meena, Cit. Dr Date Of Hearing 12.12.2023 Date Of Pronouncement 19.12.2023 Order Per: Bench: A Batch Of Three Appeals Of The Revenue Were Filed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-1, Udaipur,[In Brevity The ‘Cit (A)’]

5. The ld. DR vehemently and framed the ground-wise argument which are as follows. Ground No. 1 and 2 5.1 The issue is the entire corpus donation Rs.7,43,95,029/- was disallowed by disallowing the exemption u/s 11(1)(d) of the Act. In argument, the ld. DR mentioned that the amount received from ‘DKJFFI’. The confirmation

AJMER DEVELOPMENT AUTHORITY,AJMER vs. CIT(EXEMPTION)/ ITO (EXEMPTION), JAIPUR / JODHPUR

In the result, the stay application filed by the assessee is dismissed

Bench: Shri Kul Bharatshri Manish Borad

5-11), held that: "Section 263, read with section 147, of the Income-tax Act, 1961 - Revision - Of orders prejudicial to interest of revenue - Assessment year 2004-05 - Whether where an assessment has been reopened under section 147 in relation to a particular ground or in relation to certain specified grounds and subsequent to passing of order of reassessment, jurisdiction

UTTARAKHAND VIKAS SAMITI,UDAIPUR vs. DCIT, CPC / ITO, WARD EXEMPTION, UDAIPUR

In the result, the appeal of the assessee is allowed for statistical purpose

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Bleuttarakhand Vikas Samiti Vs. Dcit, Cpc/Ito, Ward Exemption, 117, Main Road, Bhupalpura, Udaipur - 313001 Udaipur - 313001 Pan No. Aaatu 3935 G Assessee By Shri Yogesh Pokharna, C.A. (Physical) Shri K.C. Meena, Addl. Cit-Dr (Virtual) Revenue By Date Of Hearing 13.01.2026. Date Of Pronouncement 28.01.2026. Order Dr. Mitha Lal Meena, A.M.: The Appeal By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax, Appeal, Addl/Jcit (A) Patna [Hereinafter Referred To As “The Jcit Appeal”] Dated 24.01.2025 With Respect To Assessment Year 2018-19 Challenging Therein Confirmation Of Addition Of Rs. 6,00,000/- Without Appreciating Facts Of The Case.

disallowed the appellant’s claim for set apart of Rs. 6,00,000/- considering the fact that form 10 was filed belatedly. Asst. Year: 2017-18 3 5. The Ld. AR argued that the Commissioner of Income Tax, while interpreting such belated applications in form 9A and form no. 10 satisfied this that the assessee was apprehended by reasonable cause

NAHAR COLOURS AND COATINHGS PRIVATE LIMITED,UDAIPUR vs. PRINCIPAL COMMISSIONER OFINCOMETAX, UDAIPUR

In the result, appeal of the assessee is allowed

11 Nahar Colours and Coatings Private Ltd 5.2.2 As regards the disallowance of Rs. 15,24,003/- in terms of section 36(1)(va) r.w.s. 2(24)(x) of the Act the issue was covered based on the jurisdictional high court decision and therefore, the issue was debatable and law does not permit the review of each every order after

M/S TARUN CONSTRUCTION COMPANY,WARD NO.24, NEAR BHAGAT SINGH CHOWK, SURATGARH vs. CPC, BANGALORE/ ITO, WARD-1, SRIGANGANAGAR , SRIGANGANAGAR

In the result, appeals are dismissed

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumar

5 to the said section to clarify that the provisions of the said section do not apply and deemed to never have been applied to a sum received by the assessee from any of his employees to which provisions of sub-clause (x) of clause (24) of section 2 applies. These amendments will take effect from 1st April

M/S TARUN CONSTRUCTION COMPANY,WARD NO.24, NEAR BHAGAT SINGH CHOWK, SURATGARH vs. CPC, BANGALORE/ ITO, WARD-1, SRIGANGANAGAR, SRIGANGANAGAR

In the result, appeals are dismissed

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumar

5 to the said section to clarify that the provisions of the said section do not apply and deemed to never have been applied to a sum received by the assessee from any of his employees to which provisions of sub-clause (x) of clause (24) of section 2 applies. These amendments will take effect from 1st April

DUSHKAL GO SEWA SAMITI,SUMERPUR vs. ITO (EXEMPTION), JODHPUR

In the result, both the appeals of the assessee are allowed

disallowance of exemption claimed u/s 11 of the Act, all the grounds of appeal are clubbed together for the sake of convenience and disposed as under: 4.1 The appellant had not filed the Form No.10B within the prescribed time and therefore the CPC did not grant the exemption u/s 11 as per the intimation u/s 143(1). Thereafter, the appellant

DUSHKAL GO SEWA SAMITI,SUMERPUR vs. ITO (EXEMPTION), JODHPUR

In the result, both the appeals of the assessee are allowed

disallowance of exemption claimed u/s 11 of the Act, all the grounds of appeal are clubbed together for the sake of convenience and disposed as under: 4.1 The appellant had not filed the Form No.10B within the prescribed time and therefore the CPC did not grant the exemption u/s 11 as per the intimation u/s 143(1). Thereafter, the appellant

SHRI GOPAL GOUSHALA,BARMER vs. ITO (EXEMPTION), JODHPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteassessment Year : 2016-17 Sh. Gopal Goushala, Income Tax Officer, C/O D. Kansara & Associates, Vs (Exemption), Jodhpur Ca’S 84, Narpat Nagar, Opportunity Shyam Restourant Pal Road, Jodhpur (Raj) 342001 Pan: Aaatg2071M Appellant / Assessee Respondent / Revenue Assessee By None Revenue By Ms. Prerana Choudhary-Jcit-Dr Date Of Hearing 16.08.2023 Date Of Pronouncement 17.08.2023 Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Gopal Goushala Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-2 Jodhpur Dated 12.02.2020 Emanating From Assessment Order Under Section 144 Of The Income Tax Act, 1961 Dated 25.12.2018. The Assessee Has Raised The Following Grounds Of Appeal:- “1.That The Lower Authorities Erred In Computing/Sustaining The Assessment Made Ex Parte U/S 144 Of The Income Tax Act, 1961. 2. That The Lower Authorities Erred In Not Allowing Benefits Of Exemption U/S 11 Of The It Act To The Trust Duly Registered U/S 12Aa. 3. That The Lower Authorities Erred In Framing Assessment In The Status Of Aop Instead Of Religious & Charitable Trust.” Sh. Gopal Goushala

Disallowance exemption claimed u/s 11 Total Income Rs.32,16,825 R/o Rs. 32,16,830 Assessed total income at Rs. 32,16,830/-. ITNS-150 which is part of this order and challan are enclosed with this order. Penalty proceedings u/s 271(1)(c) of the Income-tax Act, 1961 is initiated for furnishing inaccurate particulars of income. Penalty proceedings

SATYA NARAYAN DHOOT,JODHPUR vs. PR. CIT-1, JODHPUR

In the result, the appeal of the assessee is allowed in respect of above said three issues

Bench: Shri B.R. Baskaran (Am) & Shri Sandeep Gosain (Jm) I.T.A. No. 49/Jodh/2022 (A.Y. 2017-18) Vs. Pcit-1 Satya Narayan Dhoot C/O Rajendra Jain Advocate Jodhpur 106, Akshay Deep Complex 5Th B Road, Sardarpura Jodhpur, Rajasthan-342 001. Pan : Aanpd4945L (Appellant) (Respondent) Assessee By Shri Rajendra Jain Department By Smt. Alka Rajvanshi Jain Date Of Hearing 03.11.2022 Date Of Pronouncement 17 .01.2023 O R D E R Per B.R.Baskaran (Am) :-

Section 80IA(5) of the Act, i.e., the losses incurred in the years prior to the initial year need not be adjusted while computing the deduction u/s 80IA in the initial year. Hence the view expressed by Ld PCIT goes against the Circular of CBDT referred above. There should not be any doubt that the circulars issued by CBDT

SUNIL KUMAR DOSHI,BARMER vs. DCIT, CPC / ITO, WARD-1,, BANGALORE / BARMER

In the result, appeal of the assessee is allowed

Bench: Making Assessment, Which Is Beyond Jurisdiction Of The Present Proceedings. 2. A. The Ld. Ao Has Erred In Not Deleting The Addition Of Rs. 62,641/- Made By The Ld. Ao In 143(1) Order On Account Of Depreciation Claimed. B. The Ld. Cit(A) Has Erred In Not Following The Decision Of Hon’Ble

11,97.500/- 2 Income from house property 1,95,450/- 3 Profits and gains of business or profession 13,832/- 4 Income from other sources 29, 52,113/- Total 53,54,139/- 7.8 However, the assessee has not disclosed the details of share of profit received from the partnership firm, which is otherwise exempt from tax in the hands

ACIT, CIRCLE, BHILWARA vs. M/S. BHILWARA ZILA DUGDH UTPADAK SAHAKARI SANGH LTD., BHILWARA

In the result the ground No

5. We have considered the rival submission of the parties and have gone through the assessment proceedings the AO noted that assessee has claimed exemption of interest income on FDR with Central Cooperative Bank Ltd., for Rs.76,43.562/- and interest on FDR with Baroda Rajasthan Kshetriya Gramin Bank of Rs.2,09,91,701 The AO allowed the exemption on interest